Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Education & EdTech
Exemption conditions for institutions, deferred fee revenue, and the very different treatment of commercial edtech.
Overview
Educational institutions and edtech businesses sit in almost opposite tax positions, and structures that blend the two need care. Fee income received upfront against delivery over a term also makes deferral a recurring reporting question.
What comes up
Issues we are asked about
- Exemption conditions for educational institutions and trusts
- Deferred revenue on fees received in advance
- GST treatment of educational versus commercial services
- Related-party arrangements between trust and operating entity
- Grant, scholarship and CSR-funded programme accounting
Other sectors
Also frequently asked about
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Advice for education & edtech
Tell us what you are dealing with and we will point you to the person who knows the sector.